Required information [The following information applies to the questions displayed below) On January 1, 2021, Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $420,000 of 6% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. 2. If the market interest rate is 7%, the bonds will issue at $390,154. Record the bond issue on January 1, 2021. and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. (If no entry is required for a particular transaction/event. select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.) Journal entry worksheet 1 2 3 Record the bond issue. Note: Enter debits before credits. General Journal Credit Date January 01, 2021 Debit 390,154 Cash Record entry Clear entry View general journal Journal entry worksheet 1 2. 2 3 Record the first semiannual interest payment. Note: Enter debits before credits. Date General Journal Debit Credit June 30, 2021 Record entry Clear entry View general journal Journal entry worksheet